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As per Sec 25(4) of CGST Act, 2017 every branch/office of a company/entity having a separate GSTIN belonging to one legal entity is a distinct person, whether located in the same state or different states.
U/s 194-O w.e.f from 1st Oct 2020, an e-Commerce operator is required to deduct TDS for facilitating any sale of goods or providing services through an e-Commerce participant,
The GST Law mandates TDS u/s 51 of the CGST/SGST Act 2017, u/s 20 of the IGST Act, 2017, and u/s 21 of the UTGST Act, 2017. The GST Council also recommended the introduction of TDS from 01.10.2018.
The term "Scrap" has not been defined any where in the GST Laws. As such one can derive its meaning as per normal business or commerce parlance.
The registration under GST is PAN based and State-specific. Every taxable person (subject to threshold limit) is required to obtain a PAN based registration in ..
IntroductionThe roll out of GST has been a landmark achievement with respect to unifying multiple central and state taxesbarring a few goods / sectors and avail..
INTRODUCTIONGoods & Services tax (GST) is a comprehensive, destination based indirect tax levied on manufacture, sale and consumption of goods & service
The Charging section is a must in any tax law for levy and collection of tax. Before imposing any tax, it must be ensure that the transaction falls within the a..
The taxable event in GST is �supply� of goods or services or both. So a transaction to become taxable it must covers within the meaning & scope
Central Government vide notification No.50-Central Tax-Dated 13-09-2018 & notification No.51-Central Tax-Dated 13-09-2018 has appointed 1st day of October 2
GST Live Certification Course (39th Batch) - April 2024 (Weekend Batch) (With Certificate)
"Live class on Python for Financial Analysis: Unlocking Efficiency in Accounting and Finance"
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